3. (A) Prepare a Trial Balance from the following balances as at 31st March, 2023
| Name of Accounts | Rs. | Name of Accounts | Rs. |
|---|---|---|---|
| Stock on 1-4-2022 | 28,800 | Returns Inwards | 7,500 |
| Purchases | 82,000 | Returns Outwards | 5,600 |
| Sales | 1,60,000 | Carriage Inwards | 1,640 |
| Wages | 16,160 | Carriage Outwards | 3,200 |
| Salaries | 6,400 | Furniture | 12,000 |
| Repair Charges | 500 | Motor Car | 80,000 |
| Commission Received | 800 | Cash in Hand | 4,700 |
| Sundry Debtors | 24,200 | Bank Overdraft | 25,400 |
| Sundry Creditors | 7,300 | Investments | 20,000 |
| Capital | 90,000 | Interest on Investments | 2,400 |
| Drawings | 4,400 |
(B) Prepare a Trial Balance from the following balances taken as at 31st March, 2023
| Name of Accounts | Rs. | Name of Accounts | Rs. |
|---|---|---|---|
| Capital | 2,50,000 | Purchases | 2,15,300 |
| Drawings | 24,000 | Sales | 3,80,000 |
| Debtors | 57,000 | Miscellaneous Expenses | 8,200 |
| Creditors | 28,500 | Miscellaneous Receipts | 3,600 |
| Land & Building | 1,80,000 | Bad Debts | 7,100 |
| Plant | 1,20,000 | Bills Receivable | 5,000 |
| Stock on 1-4-2022 | 22,800 | Loan from X | 20,000 |
| Factory Expenses | 16,600 | Interest on X's Loan | 3,000 |
| Office Expenses | 7,700 | Cash in hand | 8,400 |
| Purchases Return | 6,000 | Goodwill | 10,000 |
| Stationery | 500 | ||
| Freight | 2,500 |
D.K.Goel/2024 Edition/Practical Questions/Q-03
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
Answer :